Exploring New Perspectives: Incorporating Mixed Methods in Sustainability Accounting Research

Abstract

Research in sustainability accounting and reporting has expanded significantly, driven by the increasing demand for sustainable business practices. Yet, while quantitative approaches have significantly advanced sustainability accounting research, they may not fully capture the complex and multifaceted nature of sustainability issues. Integrating qualitative perspectives can complement these approaches by providing deeper contextual insights and enriching the overall understanding of sustainability phenomena. This paper argues that combining quantitative and qualitative methods through mixed methods offers a strong alternative to improve research outcomes. Mixed methods allow researchers to blend numerical data with contextual narratives, offering deeper insights into the motivations, challenges, and impacts behind sustainability accounting practices. The paper describes the current dominance of quantitative approaches in sustainability accounting research. It also highlights the underutilization of mixed methods and explains how integrating both approaches can address the weaknesses of single-method designs. The discussion briefly introduces different types of mixed methods designs to help guide future research. It also outlines challenges in applying mixed methods, such as higher resource demands and the difficulty of integrating different types of data. A synthesis of recent sustainability accounting literature reveals that although interest in mixed methods has increased, full methodological integration remains rare. To address this gap, the paper emphasizes the need for methodological flexibility and the strategic use of triangulation to enhance research rigor. By presenting updated examples and offering practical recommendations, this study contributes to advancing the methodological landscape of sustainability research. Incorporating mixed methods not only addresses existing research gaps but also enables a more comprehensive understanding of corporate behaviors, stakeholder relationships, and broader societal impacts. Future research should explore innovative designs that combine experimental and qualitative inquiries to strengthen the field further.